Amendment to Court of Tax Appeals Composition

The Court of Tax Appeals is created to consist of a Presiding Judge and two Associate Judges.
The Presiding Judge and each Associate Judge are appointed by the President, with the consent of the Commission on Appointments.
The Presiding Judge is designated in the commission issued by the President.
The Associate Judges have precedence based on the date of their commissions.

The Presiding Judge receives compensation of PHP 18,000 per annum.
The Presiding Judge must have the same qualifications, rank, category, and privileges as the Presiding Judge of the Court of Industrial Relations.
Each Associate Judge receives compensation of PHP 17,000 per annum.
Each Associate Judge must have the same qualifications, rank, category, and privileges as a member of the Court of Industrial Relations.

The Presiding Judge and the Associate Judges hold office during good behavior.
They remain in office until they reach the age of 70, or become incapacitated to discharge their duties.
They may be removed earlier for the same cause and in the same manner provided by law for members of the judiciary of appellate rank.

Section 1 of Republic Act No. 1125 is amended to establish the Court’s composition, appointment process, precedence rule, qualifications alignment, compensation, and tenure rules.
Section 2 appropriates PHP 12,000 (or so much thereof as may be necessary) from funds in the National Treasury not otherwise appropriated.
The appropriation covers the fiscal year 1961 to 1962, and thereafter the amounts necessary are included in the annual General Appropriations Acts.